THE ACCOUNTING TRANSPOSITION OF THE CALCULATED REVENUES AND EXPENDITURES ACCORDING TO IAS 7: THE CASH FLOW SITUATIONS

Floarea Georgescu ()
Additional contact information
Floarea Georgescu: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/99, Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate

Abstract: Starting from the idea that all the cash flows are accounting movements, but not all the movements are accounting flows, we establish that all flows are reflected in accounting through appropriate operations of the generated transfer, but not all accounting transactions are cash flows, because there are some variations, which in reality are only simple calculus elements. For a better understanding of the concept of flux, I consider the presentation given by M. Ternisien of the non-flux concept useful. He says that non – flux signifies "all the movements that have no accounting impact on the Treasury or, as presented by IAS 7: The cash flows situation, those items called "calculated".

Keywords: treasury; accounting movements; cash flows; non – fluxes; calculated elements (search for similar items in EconPapers)
JEL-codes: Q55 (search for similar items in EconPapers)
Date: 2009-10-12

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:ris:sphedp:2009_099

Access Statistics for this paper

More papers in Working Papers from Universitatea Spiru Haret, Facultatea de Finante si Banci, Centrul de Cercetari Economico-Financiare Avansate
Contact information at EDIRC.
Series data maintained by Brindusa Covaci ().